1.audit 审计 w2b(,w
2.attestation 鉴证 a3M I+
3.credibility 可信赖程度 9 9:.j=
4.audit of financial statements 财务报表审计 V!. Y M)B
5.agreed-upon procedures 执行商定程序 (p#c p
6.high levels of assurance 高水平保证 ~kV>nx2
7.compilation 编制
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8.reliability 可靠性 _VgFuU$h
9.relevance 相关性 %e25Z.Se$
10.professional skepticism 职业谨慎 aUa+]H[
11.objectivity 客观性 ]vR
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12. professional competence 专业胜任能力 'tkQz
13.Senior/CPA-in-charge 项目经理 sF :pwI5^
14.audit engagement letter 业务约定书 =os!^{p7>
15.recurring audit 连续审计 8MDivr/@
16.the client 委托人 p)Q5fh0-
17.change CPA 更换注册会计师 QhTn9S:D
18.the existing CPA 现任注册会计师 OB=bRLd.IR
19.the successor CPA 后任注册会计师 $tW E9_
20.the preceding CPA前任注册会计师 5G'2 Wby'#
21.issue the audit report 出具审计报告 i4> M
22.expert 专家 5FB3w48
23.the board of directors 董事会 hJ%$Te
24.knowledge of the entity‘ s business 了解被审计单位情况 7Cz=;
25.assess material misstatement risks评估重大错报风险 E*T6kp^b
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 gIRZ kT`
27.a general knowledge of —— 初步了解―――的情况 ncUhCp?'
28.a more knowledge of—— 进一步了解的情况 ^FNju/b
29.the prior year‘s working papers 以前年度工作底稿 dj] O
30.minutes of meeting 会议纪要 $aT '~|?
31.business risks 经营风险 f$}g'r zl
32.appropriateness 适当性
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33.accounting estimate 会计估计 !W&|kvT^
34.management representations 管理层声明 1xkk5\3]
35.going concern assumption 持续经营假设 ,'YKL",
36.audit plan 审计计划 2\64~a^
37.significant audit areas 重点审计领域 J<"Z6 '0v
38.error 错误 e$QMR.'
39.fraud舞弊 OUN~7]OD%
40.modified or additional procedures 修改或追加审计程序 &uaSp,L
41.misappropriation of assets 侵占资产 *b{Hj'H aH
42.transactions without substance 虚假交易 B&KIM{j\
43.unusual pressures 异常压力 )Mflt0fp
44.the suspected noncompliance 涉嫌存在违法行为 Y*lc ~X
45.materialiy 重要性 wS$ 'gKA6
46.exceed the materiality level 超过重要性水平 }YC=q
47.approach the materiality level 接近重要性水平 9ec#'i=
48.an acceptably low level 可接受水平 ^f(El(w
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 pox;NdX7
50.misstatements or omissions 错报或漏报 2C"i2/NH'
51.aggregate 总计 `T%nGV l>\
52.subsequent events 期后事项 96!2@c{
53.adjust the financial statements 调整财务报表 1:DA{ejS
54.perform additional audit procedures 实施追加的审计程序 j)Q}5M
55.audit risk 审计风险 ,Bx0
56.detection risk 检查风险 h;(mb2[R
57.inappropriate audit opinion 不适当的审计意见 :SMf
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58.material misstatement 重大的错报 %F-yFN"
59.tolerable misstatement 可容忍错报 ?a,`{1m0\
60.the acceptable level of detection risk 可接受的检查风险